Income Tax Rules, 2002

CHAPTER-V

TAXATION OF NON-RESIDENTS

From: 2023-11-01 - To: 0000-00-00 1[19A. Certificate of residence.- (1) Where any person, resident in Pakistan, seeks to obtain a certificate of residence from the Competent Authority of Pakistan for its presentation before the tax authorities of another country with which Pakistan has signed an Agreement for the Avoidance of Double Taxation and Fiscal Evasion, for the purposes of obtaining tax credit or fiscal relief, the person may submit an application in this behalf in the Form prescribed below, namely:- Form of Application for Obtaining Certificate of Residence To The Competent Authority of Pakistan, 2[Federal Board of Revenue, Constitution Avenue, Islamabad. Sir, Whereas the applicant is resident in Pakistan by way of [INSERT: Entitlement to residence ………………………………………………..] in respect of the Tax year ending on [INSERT: Date …………………..], and has earned [INSERT: Type/Head of Income …………………………..] income in [INSERT: Name of the country ……………………………….], during the period [INSERT: From …………………. To ………………………….]: and that Pakistan and [INSERT: Name of the other country ………………………………] have signed an Agreement for the Avoidance of Double Taxation and Fiscal Evasion, dated ………………, which entitles the applicant to a reduced tax rate/tax credit/tax sparing credit/fiscal relief in [INSERT: Name of the Country ………………………………] upon issuance of a Certificate of Residence by the Competent Authority of Pakistan, for which purpose, all relevant particulars are as under, namely:- 1 Name / Nomenclature of the Applicant 2 Whether Individual, AOP or Company? 3 CNIC / Registration / Incorporation No 4 Address in Pakistan 5 Telephone / Fax / email address 6 National Tax Number 7 Income declared for the Tax Year 8 Name and Designation of Tax Authority to which the Certificate is intended for presentation 9 Type (s) / Particulars of Income Copies of the following documents in support of our claim are enclosed, namely:- (1) Proof of earning of income in the foreign country; (2) Copy of NIC; (3) Copy of NTN Certificate; (4) Copy of the Certificate of Incorporation (if applicable) ; and (5) Copy of the Income Tax Return for the latest tax year (if applicable) Verification…